2017 (5) TMI 1015

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.....) SATISH CHANDRA : The present appeal is filed by the Department against the Order-in-Appeal No. 67/RPR-I/2011 dated 20.04.2011 passed by the Commissioner of Central Excise (Appeals), Raipur. The period in dispute is April 2008 to November 2008. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were engaged in the manufacture of Cement and ....

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....r the assessee-Respondents. 4. After hearing both sides and on perusal of record, it appears that an identical issue has come up before this Tribunal in the assessee-Respondents' own case for the earlier period [M/s Ultra Tech Cement Ltd. vs CCE&ST, Raipur] in Appeal No. E/1545/2009-EX, Final Order No. 52932/2016 dated 11.07.2016 wherein it was observed that : "4. We have heard both sides and pe....